https://www.taxtmi.com/caselaws?id=362618 The High Court of Karnataka dismissed the revenue's appeal regarding the refund of custom duty paid by the respondent-assessee for imported consignments before the relevant amendment. The Court upheld the previous ruling that unjust enrichment did not apply to refund claims under Section 18 of the Act pre-amendment, emphasizing the legislative intent behind the changes. The appeal was dismissed as settled law established that unjust enrichment could not be invoked to deny such refunds before the relevant legislative changes. en-us Tue, 12 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362618 The High Court of Karnataka dismissed the revenue's appeal regarding the refund of custom duty paid by the respondent-assessee for imported consignments before the relevant amendment. The Court upheld the previous ruling that unjust enrichment did not apply to refund claims under Section 18 of the Act pre-amendment, emphasizing the legislative intent behind the changes. The appeal was dismissed as settled law established that unjust enrichment could not be invoked to deny such refunds before the relevant legislative changes. Case-Laws Customs Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362618